BIMA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BIMA
Largest movements
- Financial fixed assets +€375,000
new in 2025: €375,000
- Receivables within one year -€79,639
down €79,639 (-85.0%), from €93,676 to €14,037
of which Trade receivables: -€83,586
- Cash +€15,481
up €15,481 (+80.7%), from €19,188 to €34,669
mainly Debts after one year (+€326,747) and Receivables within one year (+€79,639)
- Debts after one year +€326,747
new in 2025: €326,747
- Profit (loss) carried forward -€74,393
down €74,393 (-88.3%), from €84,289 to €9,895
- Contributions +€70,000
up €70,000 (+2333.3%), from €3,000 to €73,000
- Tax, wage and social debts -€30,203
down €30,203 (-96.2%), from €31,403 to €1,200
- Current portion of long-term debt +€10,753
new in 2025: €10,753
- Gross operating margin -€159,126
down €159,126 (-84.8%), from €187,616 to €28,491
- Taxes -€20,546
down €20,546 (-80.0%), from €25,680 to €5,133
- Financial charges +€11,137
new in 2025: €11,137
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,645 | €428,261 | +€307,617 | +255.0% |
| Fixed assets | 21/28 | €6,184 | €379,556 | +€373,372 | +6037.8% |
| Tangible fixed assets | 22/27 | €6,184 | €4,556 | -€1,628 | -26.3% |
| Plant, machinery and equipment | 23 | €3,967 | €3,141 | -€826 | -20.8% |
| Furniture and vehicles | 24 | €2,217 | €1,415 | -€802 | -36.2% |
| Financial fixed assets | 28 | - | €375,000 | +€375,000 | |
| Current assets | 29/58 | €114,461 | €48,705 | -€65,755 | -57.4% |
| Amounts receivable within one year | 40/41 | €93,676 | €14,037 | -€79,639 | -85.0% |
| Trade receivables | 40 | €86,538 | €2,951 | -€83,586 | -96.6% |
| Other amounts receivable | 41 | €7,138 | €11,085 | +€3,947 | +55.3% |
| Cash at bank and in hand | 54/58 | €19,188 | €34,669 | +€15,481 | +80.7% |
| Deferred charges and accrued income | 490/1 | €1,597 | - | -€1,597 | |
| Total equity and liabilities | 10/49 | €120,645 | €428,261 | +€307,617 | +255.0% |
| Equity | 10/15 | €87,289 | €82,895 | -€4,393 | -5.0% |
| Contributions | 10/11 | €3,000 | €73,000 | +€70,000 | +2333.3% |
| Profit (loss) carried forward | 14 | €84,289 | €9,895 | -€74,393 | -88.3% |
| Amounts payable | 17/49 | €33,356 | €345,366 | +€312,010 | +935.4% |
| Amounts payable after more than one year | 17 | - | €326,747 | +€326,747 | |
| Financial debts | 170/4 | - | €326,747 | +€326,747 | |
| Amounts payable within one year | 42/48 | €33,356 | €18,620 | -€14,736 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | - | €10,753 | +€10,753 | |
| Trade debts | 44 | €1,953 | €589 | -€1,363 | -69.8% |
| Suppliers | 440/4 | €1,953 | €589 | -€1,363 | -69.8% |
| Taxes, remuneration and social security | 45 | €31,403 | €1,200 | -€30,203 | -96.2% |
| Taxes | 450/3 | €31,403 | €1,200 | -€30,203 | -96.2% |
| Other amounts payable | 47/48 | - | €6,077 | +€6,077 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €422 | €1,628 | +€1,206 | +286.0% |
| Other operating charges | 640/8 | €115 | €698 | +€583 | +506.6% |
| Gross operating margin | 9900 | €187,616 | €28,491 | -€159,126 | -84.8% |
| Operating profit (loss) | 9901 | €187,080 | €26,165 | -€160,914 | -86.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €11,137 | +€11,137 | |
| Recurring financial charges | 65 | - | €11,137 | +€11,137 | |
| Profit (loss) for the period before taxes | 9903 | €187,080 | €15,029 | -€172,051 | -92.0% |
| Income taxes | 67/77 | €25,680 | €5,133 | -€20,546 | -80.0% |
| Profit (loss) for the period | 9904 | €161,400 | €9,895 | -€151,505 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €161,400 | €9,895 | -€151,505 | -93.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.